2020年ACCA考试《业绩管理》科目辅导资料(3)

发布时间：2020-10-18

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环境成本会计 - ACCOUNTING FOR ENVIRONMENTAL COSTS

In the context of Paper F5， when the syllabus requires you to describe the different methods of accounting for environmental costs， it aims to cover two areas：

Internal reporting of environmental costs， which has already been discussed in the introduction.

Management accounting techniques for the identification and allocation of environmental costs： the most appropriate ones for the Paper F5 syllabus are those identified by the UNDSD， namely input/outflow analysis， flow cost accounting， activity-based costing and lifecycle costing.

输入/输出分析 - INPUT/OUTFLOW ANALYSIS

This technique records material inflows and balances this with outflows on the basis that， what comes in， must go out. So， if 100kg of materials have been bought and only 80kg of materials have been produced， for example， then the 20kg difference must be accounted for in some way. It may be， for example， that 10% of it has been sold as scrap and 90% of it is waste. By accounting for outputs in this way， both in terms of physical quantities and， at the end of the process， in monetary terms too， businesses are forced to focus on environmental costs.

流量成本处理 - FLOW COST ACCOUNTING

This technique uses not only material flows but also the organizational structure. It makes material flows transparent by looking at the physical quantities involved, their costs and their value. It divides the material flows into three categories： material， system and delivery and disposal. The values and costs of each of these three flows are then calculated. The aim of flow cost accounting is to reduce the quantity of materials which, as well as having a positive effect on the environment， should have a positive effect on a business‘ total costs in the long run.

作业成本处理 - ACTIVITY-BASED COSTING

ABC allocates internal costs to cost centers and cost drivers based on the activities that give rise to the costs. In an environmental accounting context， it distinguishes between environment-related costs， which can be attributed to joint cost centers， and environment-driven costs， which tend to be hidden on general overheads.

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下面小编为大家准备了 ACCA考试 的相关考题，供大家学习参考。

(b) State the immediate tax implications of the proposed gift of the share portfolio to Avril and identify an

alternative strategy that would achieve Crusoe’s objectives whilst avoiding a possible tax liability in the

future. State any deadline(s) in connection with your proposed strategy. (5 marks)

正确答案：
(b) Gift of the share portfolio to Avril
Inheritance tax
The gift would be a potentially exempt transfer at market value. No inheritance tax would be due at the time of the gift.
Capital gains tax
The gift would be a disposal by Crusoe deemed to be made at market value for the purposes of capital gains tax. No gain
would arise as the deemed proceeds will equal Crusoe’s base cost of probate value.
Stamp duty
There is no stamp duty on a gift of shares for no consideration.
Strategy to avoid a possible tax liability in the future
Crusoe should enter into a deed of variation directing the administrators to transfer the shares to Avril rather than to him. This
will not be regarded as a gift by Crusoe. Instead, provided the deed states that it is intended to be effective for inheritance tax
purposes, it will be as if Noland had left the shares to Avril in a will.
This strategy is more tax efficient than Crusoe gifting the shares to Avril as such a gift would be a potentially exempt transfer
and inheritance tax may be due if Crusoe were to die within seven years.
The deed of variation must be entered into by 1 October 2009, i.e. within two years of the date of Noland’s death.

24 Sigma’s bank statement shows an overdrawn balance of $38,600 at 30 June 2005. A check against the company’s cash book revealed the following differences:

1 Bank charges of $200 have not been entered in the cash book.

2 Lodgements recorded on 30 June 2005 but credited by the bank on 2 July $14,700.

3 Cheque payments entered in cash book but not presented for payment at 30 June 2005 $27,800.

4 A cheque payment to a supplier of $4,200 charged to the account in June 2005 recorded in the cash book as a receipt.

Based on this information, what was the cash book balance BEFORE any adjustments?

A $43,100 overdrawn

B $16,900 overdrawn

C $60,300 overdrawn

D $34,100 overdrawn

正确答案：A

(ii) Explain why the disclosure of voluntary information in annual reports can enhance the company’s

accountability to equity investors. (4 marks)

正确答案：
(ii) Accountability to equity investors
Voluntary disclosures are an effective way of redressing the information asymmetry that exists between management and
investors. In adding to mandatory content, voluntary disclosures give a fuller picture of the state of the company.
More information helps investors decide whether the company matches their risk, strategic and ethical criteria, and
expectations.
Makes the annual report more forward looking (predictive) whereas the majority of the numerical content is backward
facing on what has been.
Helps transparency in communicating more fully thereby better meeting the agency accountability to investors,
particularly shareholders.
There is a considerable amount of qualitative information that cannot be conveyed using statutory numbers (such as
strategy, ethical content, social reporting, etc).
Voluntary disclosure gives a more rounded and more complete view of the company, its activities, strategies, purposes
and values.
Voluntary disclosure enables the company to address specific shareholder concerns as they arise (such as responding
to negative publicity).
[Tutorial note: other valid points will attract marks]

(b) Explain and give examples of assertive behaviour. (7 marks)

正确答案：
(b) Assertive behaviour on the other hand is based on equality and co-operation. It involves standing up for one’s own rights and needs but also respects the rights and needs of others. It is not overbearing or aggressive but can be described as clear, honest and direct communication.
Assertive individuals defend their rights in a way that does not violate another individual’s rights. They express their needs,wants, opinions, feelings and beliefs in direct and appropriate ways.
Characteristics of assertive behaviour include statements that are short, clear and to the point, distinctions made between fact and opinion, suggestions weighted with advice and evidence. Constructive criticism is the norm and offered without blame or assumptions. Questions to establish the wishes, opinions and thoughts of others are used as ways of getting around problems. There are no ‘ought’ or ‘should’ conditions, the first statement is often held, the individual’s own feelings are expressed and not those of others. Assertive behaviour can be successful if it displays a willingness to deliver a mutual compromise as an aid to achieving a clear objective.

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